https://www.taxtmi.com/caselaws?id=34099 The Court upheld the Tribunal's decision to include interest on delayed payment, transport expenses, and rectification charges as deductions under Section 80HH. However, the Court set aside the decision on scrap sales, insurance claim, and excess duty refund, remitting the issue of scrap sales back to the Tribunal for further evidence and a new decision. en-us Wed, 24 Jun 2009 00:00:00 +0530 Tue, 14 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34099 The Court upheld the Tribunal's decision to include interest on delayed payment, transport expenses, and rectification charges as deductions under Section 80HH. However, the Court set aside the decision on scrap sales, insurance claim, and excess duty refund, remitting the issue of scrap sales back to the Tribunal for further evidence and a new decision. Case-Laws Income Tax Wed, 24 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34099